Title one: Tax assessment and control

I. – In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State’s expense, to be used as a basis for the valuations to be used for the assessment of the property tax on built-up properties, the property tax on non-built-up properties and the taxes ancillary to these contributions. This land register is also intended to serve as a…